Commissioner v. Duberstein
id:
commissioner-v-duberstein-264-6282059
title:
Commissioner v. Duberstein
text:
Commissioner v. Duberstein, 363 U.S. 278 (1960), was a United States Supreme Court case from 1960 dealing with the exclusion of "the value of property acquired by gift" from the gross income of an income taxpayer. It is notable for the following holdings: When determining whether something is a gift for U.S. federal income tax purposes, the critical consideration is the transferor's intention. This is a question of fact that must be determined on a "case-by-case basis". The body that levies the
brand slug:
wiki
category slug:
encyclopedia
description:
1960 United States Supreme Court case
original url:
https://en.wikipedia.org/wiki/Commissioner_v._Duberstein
date created:
date modified:
2023-09-13T02:00:47Z
main entity:
{"identifier":"Q5152851","url":"https://www.wikidata.org/entity/Q5152851"}
image:
fields total:
13
integrity:
14